{ "article": { "LEGIARTI000048651547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L833-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048651547", "URL": "article/LEGI/ARTI/00/00/48/65/15/LEGIARTI000048651547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er juillet 2025 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048624950", "@num": "29", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048651601", "@fin": "2999-01-01", "#text": "Section 1 : Du poinçon de la garantie du titre légal", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048651603", "@fin": "2999-01-01", "#text": "Chapitre III : Des marques apposées sur les ouvrages", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048651613", "@fin": "2999-01-01", "#text": "Titre III : Du commerce des matières d'or, d'argent et de platine", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048651547", "@fin": "2999-01-01", "@num": "L833-4", "@etat": "VIGUEUR", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'empreinte du poinçon de garantie est apposée par la personne qui garantit le titre en application de l'article L. 832-4 dans des conditions déterminées par arrêté du ministre chargé du budget.

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(VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651597", "#text": "Code de commerce - Chapitre IV : Des obligations des opérateurs (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651611", "#text": "Code de commerce - Chapitre Ier : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651587", "#text": "Code de commerce - Chapitre V : Des mesures de saisie, contrôle et... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651595", "#text": "Code de commerce - Section 1 : De la déclaration d'existence et de... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651585", "#text": "Code de commerce - Section 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651601", "#text": "Code de commerce - Section 1 : Du poinçon de la garantie du titre ... 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(VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651583", "#text": "Code de commerce - Section 2 : Des saisies et interdictions (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651605", "#text": "Code de commerce - Section 2 : Appellations fondées sur le titre l... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651599", "#text": "Code de commerce - Section 2 : Des poinçons du fabricant ou de res... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651581", "#text": "Code de commerce - Section 3 : Des autres sanctions (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651591", "#text": "Code de commerce - Section 3 : Des transactions portant sur les o... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651589", "#text": "Code de commerce - Section 4 : Des ouvrages à tous autres titres ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048651613", "#text": "Code de commerce - Titre III : Du commerce des matières d'or, d'ar... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651579", "@num": "L831-1", "#text": "Code de commerce - art. L831-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651577", "@num": "L831-2", "#text": "Code de commerce - art. L831-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651575", "@num": "L831-3", "#text": "Code de commerce - art. L831-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651573", "@num": "L831-4", "#text": "Code de commerce - art. L831-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651571", "@num": "L832-1", "#text": "Code de commerce - art. L832-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651569", "@num": "L832-2", "#text": "Code de commerce - art. L832-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651567", "@num": "L832-3", "#text": "Code de commerce - art. L832-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651565", "@num": "L832-4", "#text": "Code de commerce - art. L832-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651563", "@num": "L832-5", "#text": "Code de commerce - art. L832-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651561", "@num": "L832-6", "#text": "Code de commerce - art. L832-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651559", "@num": "L832-7", "#text": "Code de commerce - art. L832-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651557", "@num": "L832-8", "#text": "Code de commerce - art. L832-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651555", "@num": "L832-9", "#text": "Code de commerce - art. L832-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651553", "@num": "L833-1", "#text": "Code de commerce - art. L833-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651535", "@num": "L833-10", "#text": "Code de commerce - art. L833-10 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651533", "@num": "L833-11", "#text": "Code de commerce - art. L833-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651551", "@num": "L833-2", "#text": "Code de commerce - art. L833-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651549", "@num": "L833-3", "#text": "Code de commerce - art. L833-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651547", "@num": "L833-4", "#text": "Code de commerce - art. L833-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651545", "@num": "L833-5", "#text": "Code de commerce - art. L833-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651543", "@num": "L833-6", "#text": "Code de commerce - art. L833-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651541", "@num": "L833-7", "#text": "Code de commerce - art. L833-7 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651539", "@num": "L833-8", "#text": "Code de commerce - art. L833-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651537", "@num": "L833-9", "#text": "Code de commerce - art. L833-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651531", "@num": "L834-1", "#text": "Code de commerce - art. L834-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651529", "@num": "L834-2", "#text": "Code de commerce - art. L834-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651527", "@num": "L834-3", "#text": "Code de commerce - art. L834-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651525", "@num": "L834-4", "#text": "Code de commerce - art. L834-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651523", "@num": "L834-5", "#text": "Code de commerce - art. L834-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651521", "@num": "L834-6", "#text": "Code de commerce - art. L834-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651519", "@num": "L834-7", "#text": "Code de commerce - art. L834-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651517", "@num": "L834-8", "#text": "Code de commerce - art. L834-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651515", "@num": "L835-1", "#text": "Code de commerce - art. L835-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651513", "@num": "L835-2", "#text": "Code de commerce - art. L835-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651511", "@num": "L835-3", "#text": "Code de commerce - art. L835-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651509", "@num": "L835-5", "#text": "Code de commerce - art. L835-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651507", "@num": "L835-6", "#text": "Code de commerce - art. L835-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651622", "@num": "L910-1", "#text": "Code de commerce - art. L910-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651619", "@num": "L960-3", "#text": "Code de commerce - art. L960-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651615", "@num": "L960-4", "#text": "Code de commerce - art. L960-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624828", "@fin": "2999-01-01", "#text": "Section 2 : Garantie des métaux précieux", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624891", "@fin": "2999-01-01", "#text": "Chapitre III : Transfert des dispositions non fiscales du code général des impôts et du code des douanes dans d'autres codes", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624950", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603884", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Titre III : Du commerce des matières d'or, d'argent et de platine, Sct. Chapitre Ier : Dispositions générales, Art. L831-1, Art. L831-2, Art. L831-3, Art. L831-4, Sct. Chapitre II : Du titre des ouvrages et des titres légaux, Sct. Section 1 : Définitions et obligations de recours aux titres légaux, Art. L832-1, Art. L832-2, Art. L832-3, Art. L832-4, Art. L832-5, Sct. Section 2 : Appellations fondées sur le titre légal, Art. L832-6, Art. L832-7, Art. L832-8, Art. L832-9, Sct. Chapitre III : Des marques apposées sur les ouvrages, Sct. Section 1 : Du poinçon de la garantie du titre légal, Art. L833-1, Art. L833-2, Art. L833-3, Art. L833-4, Art. L833-5, Art. L833-6, Sct. Section 2 : Des poinçons du fabricant ou de responsabilité, Art. L833-7, Art. L833-8, Art. L833-9, Art. L833-10, Art. L833-11, Sct. Chapitre IV : Des obligations des opérateurs, Sct. Section 1 : De la déclaration d'existence et de l'information de l'administration , Art. L834-1, Art. L834-2, Sct. Section 2 : De l'obligation d'essai, de titrage et de marquage , Art. L834-3, Art. L834-4, Sct. Section 3 : Des transactions portant sur les ouvrages , Art. L834-5, Art. L834-6, Sct. Section 4 : Des ouvrages à tous autres titres non légaux et des pratiques interdites, Art. L834-7, Art. L834-8, Sct. Chapitre V : Des mesures de saisie, contrôle et sanctions, Sct. Section 1 : Dispositions générales , Art. L835-1, Sct. Section 2 : Des saisies et interdictions , Art. L835-2, Art. L835-3, Sct. Section 3 : Des autres sanctions, Art. L835-5, Art. L835-6\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L910-1, Art. L960-3, Art. L960-4\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624950", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048651547", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048651547", "liens_entrants": true }

Article L833-4 AUTONOME VIGUEUR, en vigueur depuis le 01/07/2025 (Code de commerce)